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Фінансове право - Віхров О.П.

2. Фінансово-правові норми: зміст, особливості т ви

Vіdnosini scho vinikayut in protsesі mobіlіzatsії, rozpodіlu i vitrachannya tsentralіzovanih i detsentralіzovanih fondіv koshtіv powers that її bodies regulyuyutsya fіnansovo legal norms. Normie fіnansovogo right, yak i whether yakoї іnshoї the Branch, Je zagalnoobov'yazkovimi povedіnki regulations scho vstanovlenі competent authority when i zabezpechenі їh zastosuvannі primusovoyu power state. Norms of law majut specifichnyi znaki, yakі vidiljayut їh zhiznі kіlkostі sotsіalnih rukov, scho іsnuyut s suspilstvі.

The norms of the law of all the galaxies are obeying the rules of the ignorant character. Assignments, to be fixed in norms and to be introduced in the same way, are to be vikonuvatisya kozhnym sub'ektom, yakshcho vin opinnyaetsya in the minds, shcho peredbacheni rule.

Kozhna law is the norm to be formulated by the state, it is important to have legal rights and obovyazyki. Yakshcho rule, prescribed in the norm, do not vikonuyutsya dobrovilno, the power primushuє up to chyogo, zastosovoychi go, yaki perebachayutsya sanktsiyami. Such a rank, norms of successes of the law of law and energy, the totality of the obovyazky character, and the preservation of the power of the power. All the signs of the power of the government are determined by the rules and regulations, and the regulations are adjusted in the form of the financial statements and the declarations and decisions that are imposed by the power of the governor, the order of the mobilization, the subordination and the vicarities of the central and decentralized funds of the koshtis. Wants to melt an імперативний character, окільки вміщуть державне веління. Ale імператив виступє в формаі категоричного припису, що виклює зміну minds of norms for the volition of sub'єktіv відносин.

The norm of the financial law without a mean is viznachaet povedinku gromadyan, pidpriemstv, organizatsiy for pevnikh obstavin (napriklad, obovyachok splavaty podatok at nayavnosti samostynogo dzherela voznikiv) i do not put tsju povedinku in zalizhnnist vid ego zgodi.

Kategorichnіst fіnansovo-pravovoї normalized viyavlyaєtsya access in all kinds її, SSMSC viznachayutsya character povedіnki sub'єktіv fіnansovo legal vіdnosin scho regulyuєtsya tsієyu norms (active chi Passive) in zobov'yazuyuchih, zaboronyayuchih i upovnovazhuyuchih.

Zobov'yazyuyu fіansovo-pravovі normi prisisuyut zdіysniti pevnі dії, skekirovani na mobilіzіcіyu abo vitrachanya koshtіv power. Wongs regulate vednosini in the fiscal regulation fasnansovogo (budget, credit, kasovogo і etc.), vstavlyayutyut obovyazyviy order pretrimannya rates zabobitnogo payi і etc. Zobov'yazuyuchi fіnansovo-pravovі normі містяться у всіх фінансових laws and normative acts.

Zaboronayuchi fіnansovo-pravovі normi prisisyuyut not chiniti dіy, yakі pozhashut nik pidrivayuet fіnansovuu dіtsiplіnu. On the other hand, by the rules of kasoviks operativy zaboroneyatsya vidacha gotivki pіd zvіt, docks person does not know povnistyu for ransіs otrimanі pіd zvіt sumi.

Zobov'yazuyuchi і zboronyayuchі normі shozhі mіzh soboi viznachenіstyu, kategorichnistyu formy, priknistyu pripisіv, yakі mistyatsya in them.

In onovnovazyuyuchih fіnansovo-legal norms the state is obliged to participants of the financial lawful positions on the conduct of the positive singles. The categorical nature of cich types of norms is to be manifested. Sub'ecti fіnansovyh pravovіdnosin at the borders of his competence can specify the power of the power. In vipadkah zastosuvannya onovnovazhyuyuchy normi Ії імперативний nature пололучається з pevnimi vlastnostyami, vostanovleniyu s uvorykh mezhy.

So, the law allows you to miscimize the bodies of self-adherence nadavati pirogi we charge the payers of taxes, ali tilki in the boundaries of the budget in the budget. Mezh zastosuvannya onovnovazhyuyucho norms virazheni in the categorical form. Spoluchennya імперативності і повноважності perebachaє досягнення ефективності у керівництві фінансами з урахуванням місцевих особливостей.

The categorical visas of the financial and legal norms are to be construed in the main text, yakі vinikayut at obovjazyvomu method of financial diyalnost. With the method of goodwill, all things are the same, ale virazhayatsya deshos іnakshe. Napriklad, the Gromadian on a number of good ambushes, coupons oblgatsії sobstvennie poses, one wins not zmozhe zmіniti minds, on yakih vypuskuyutsya і realizuetsya poska. Wear the positions of the power set in the imperial order, not permitting zmіnjuvati їх.

This is the rule, the financial and legal norm of the tsepalnoobovyy zykovy registering the competent state bodies with the mobilization of mobilization, rozpodilu i vikoristanna koshtiv tsentralizovaniyah ta decentralizovaniyh fondіv, yakі virazhenі in the categorical form of the unsuccessful primusovaya power of the power. Zmіstom usіh fіnansovo legal norms Je dіyalnіst powers schodo regulyuvannya fіnansovih vіdnosin Shlyakhov ofіtsіynogo їh zakrіplennya in formі rights i obov'yazkіv sub'єktіv Tsikh vіdnosin.

Structure fіnansovo legal norms tobto їh vnutrіshnya Budova, skladovі Chastain (Elements) not vіdrіznyaєtsya od frame rate іnshih Galuzo right Ale in їh warehouses Chastain vіdbivayutsya osoblivostі suspіlnih vіdnosin, SSMSC regulyuyutsya them.

Hypothesis of the finance and legal norms is viznacha umovi, for some can vinikati at gromadyan і organizatsіy peredachenny norm of juridical rights and obovyazyka in the galuzі fіnasovoї діяльності. Pull the curtains virazheni specifically.

The basis of norms is disposition , yaka vkazuє , for example, as if the post of the head of the fund of finance in case of actual misapprehension of the actual situation of the enclaves. Vona mіstim vimogi normi, vstavlyayute rights and obovv'yazki sub'ektiv fіnansovikh vіdnosin i zavzhdi virazhena in the madly vysnachenіy formi.

Hypothesis norms, sho mistitsya in statuti podatkovogo law, viznachae umovi, for some gromadyane raschichut pributkovyi podatok: nayavnіst samostіnogo dzherela gains. The disposition is attributed to the signification of the sub-creases of the submissions.

Санкція фінансово-правової нормами містить вказівки на невигідні for її of the turn-over collision. For zasushennya fiscal legislation zastosovuytsya disciplinary, admministrivny and iz kriminalny come. Alya up to the time of the financial crisis, to get stuck in і спецфічні заходи фінансові. Nayposhirenіshuyu sanktsієyu є stjagennya peni for povshennya line of payment of the budget. For nedotrimannya fіnansovoї distsiplіni mozhut zastosovuvatisya to Yurydychna, fіzichnih i Posadov osіb sanktsії in viglyadі shtrafіv to budgetary SET Povny abo chastkove zakrittya budgetary asignuvan.

Primusov stagnant is not paid to the lines of payment, to settle in the main for ships shipments, or to buty and in the administrative office before the legislation. Before collision in the finance and credit discipline, I will lend a lot of money to the credit institution. Wongs can zbilshuvati pay for pozhichki, zabavlyati mozhilostі oderzhannya credit. At the end of the period, if the state organizer of the forms of authority, as well as the credit institution, will continue to bear debt at the pre-tax ambushes, the banks will not have the right to pay a rent for the loan, or to change their minds for vikonanni minds, meaning the hour of settlement of the loan agreement. Tse є svіdchennyam of that, пo перехід до ринку істотно змінює the nature of фінансово-правових norms. Mnnovnovazhyucha norm, let it be possible for the credit establishments to pick up a posand, or even in the singing. Заохочення і пільги застасовуться до клієнтів, що добре працюють, соaочасно перетають posing for the banks.

For its own zmistom norms of the financial right to be subordinated to the material and process . Materіalnі fіnansovo-pravovі normalized zakrіplyuyut Vidi i obsyag koshtіv, SSMSC povinnі nadіyti in tsentralіzovanі i detsentralіzovanі Fondi koshtіv od Yurydychna i fіzichnih osіb, i obsyagi vidatkіv, SSMSC will profіnansovanі for rakhunok Tsikh fondіv, dzherela utvorennya Credit resursіv, tobto stink vmіschuyut materіalny zmіst Yurydychna rights І обов'язків sub'єктів фінансових правовідносин.

Processes, financial and legal norms of the procedure of disinstitution of powers in the centralized and decentralized funds, and the procedure for realizing the encumbrances on the basis of contributions to the vitality and punishment of the other parties of the financial laws of legal and phisical osibs.

At the financial right of the yoga institute, one has both a material and a procedural norm. І тільки в бюджетному праві, як розділі фінансового, матеріальні правові norms of comprehension in the budget institute I arrange, and process in the budgetary process. The budget process is legally established by the procedure of passing through to the budget.